Combs to Begin New Reviews of County
Appraisal Districts

(AUSTIN) — Texas Comptroller Susan Combs today
released a list of the first set of county appraisal districts (CADs) that
will receive a new type of state review, which begins in 2010.

The new Methods and Assistance Program (MAP) reviews, required by House
Bill 8 (HB 8) passed by the 81st Legislature, will begin in January. They
will examine CADs’ governance; taxpayer assistance; operating procedures;
and appraisal standards, procedures and methodology.

“For the first time since the Property Tax Code was enacted in 1979
all county appraisal districts are subject to review once every two years,
and we will work closely with CADs to help them appraise property accurately
and according to law,” Combs said.

Appraisal districts will receive MAP reviews in alternate years, starting
with reviews of approximately half of the CADs in 2010 and the remaining
CADs in 2011.

MAP reviews are intended to make property appraisal practices more accurate
and uniform across the state. School districts, cities, counties
and other taxing jurisdictions set local property tax rates based on the
appraisals performed by CADs.

“The Comptroller does not set local property taxes. Tax rates are
set by local elected officials to help fund local services and operations,” said
Debbie Cartwright, Director of the Comptroller’s Property Tax Assistance
Division. “The Comptroller’s role is to assist appraisal districts
to comply with the law and generally accepted appraisal practices, to train
appraisal review board members and to help property owners understand how
to protest their property values if they disagree with the CAD’s
appraisal.”

HB 8 also changed the frequency of the Property Value Study (PVS) for
school districts from yearly to every other year. The Comptroller
uses the PVS to check the accuracy of local property values reported by
school districts for school funding purposes.

Beginning next year, for school districts located in county appraisal
districts that are undergoing a MAP review, local property values reported
to the state by the school districts will automatically be used to determine
school funding. For
school districts located in counties that are not undergoing a MAP review,
the PVS will determine whether local values or state-calculated values
are used for school funding.

Following a MAP review, a CAD will receive a report containing the Comptroller’s
recommendations. The CAD will have one year to comply with the recommendations.

“The Property Tax Assistance Division will assist CADs throughout
the process, giving them the information, tools and resources they need
to improve their operations,” Cartwright said

If a CAD fails to comply with the Comptroller’s recommendations
within one year, the CAD will be reported to the Texas Department of Licensing
and Regulation for enforcement.

“We are committed to helping county appraisal districts achieve market-value
appraisals; follow legal requirements and generally accepted appraisal standards;
and provide superior customer service that enables Texans to understand their
property taxes, along with their rights and responsibilities as taxpaying home
and business owners,” Combs said.